Last updated: October 2026 · Official sources linked
The short answer in 30 seconds
- EU and EEA citizens are treated the same as Austrians when buying property. Third-country nationals generally need approval from the federal province.
- Additional costs 2026: real estate transfer tax (Grunderwerbsteuer) generally 3.5%, land register entry 1.1%, mortgage 1.2% of the mortgage amount. The City of Vienna expects additional costs of around 10%.
- Vienna, approval for ownership: €130 per person plus a €21 federal fee. The competent authority is MA 35.
- Fee exemption has ended: The exemption from the land register fee applied to applications filed by 30 June 2026.
For many people, a flat in Vienna is a major goal. For others, it is part of a bigger plan. Either way: first find out whether you need approval. Then calculate all additional costs in full.
Who is this route for?
In Austria, the acquisition of property by foreigners is a matter for the federal provinces. Each province has its own law. The basic rules are similar:
- EU and EEA citizens: no approval. According to oesterreich.gv.at, they are treated the same as Austrians.
- Third-country nationals: approval generally required. Some countries are treated as equal by treaty. Even then, a confirmation is usually still needed.
- Married couples in Vienna: no approval if both spouses acquire together and one of them is an Austrian citizen. EU citizens count as Austrians here (City of Vienna).
- Companies: In Vienna, even an Austrian company counts as a “foreigner” if it is predominantly owned by foreigners.
Requirements
When is approval granted? According to oesterreich.gv.at, there must be a cultural, social or economic interest, and no overriding interests of the state may stand in the way. Examples:
- Social: your own housing needs, a gift from close relatives
- Economic: founding, expanding or maintaining a business
- Cultural: a person whose work benefits the municipality culturally
The authority obtains an opinion from the Provincial Police Directorate (Landespolizeidirektion). Not every province requires all criteria.
What requires approval in Vienna? Ownership and co-ownership, building rights (Baurecht), personal servitudes such as a right of residence (Wohnrecht), and registered leases or tenancies (City of Vienna).
The federal provinces at a glance:
- Tyrol: Acquiring holiday homes (Freizeitwohnsitze) is prohibited in principle. There are exceptions, for example for registered holiday homes. EU and EEA citizens are treated the same as Austrian citizens.
- Upper Austria: Acquisitions by non-EU citizens require approval in principle. The district land transfer commissions (Bezirksgrundverkehrskommissionen) are responsible.
- Graz: According to oesterreich.gv.at, third-country nationals do not need approval here.
- All provinces: You will find links for each federal province on oesterreich.gv.at.
Process, step by step
- Clarify the province and its rules. Do you need approval or just a confirmation?
- Arrange financing. With a loan, the fee for registering the mortgage (Pfandrecht) is added.
- Have the contract drawn up. A notary or lawyer drafts the contract. Make the purchase conditional on approval.
- Sign the contract and have it certified. In Vienna, a draft is not enough for the application.
- Apply for approval. In Vienna, this can be done entirely online. No in-person appointment is required.
- Pay the real estate transfer tax. The notary or lawyer reports it via FinanzOnline. Deadline: the 15th day of the second month after the month in which the tax liability arises (BMF).
- Entry in the land register (Grundbuch). This requires the tax clearance certificate (Unbedenklichkeitsbescheinigung) from the tax office, or the representative confirms payment electronically.
- Check afterwards. Verify your entry in the land register. Since 1 October 2026, owners can retrieve their own extracts free of charge via JustizOnline.
Checklist before you sign
- In which federal province is the property? Which law applies there?
- Do you need approval, a negative clearance certificate (Negativbestätigung) or neither?
- Is the purchase conditional on approval?
- Do you plan to use it as a holiday home? Is that permitted there?
- For flats: have you read the co-ownership agreement? According to the City of Vienna, it governs repair costs and voting rights.
- Is the financing secured? Have all additional costs been budgeted for?
- Who pays the real estate transfer tax and files the land register application?
Documents
Approval in Vienna (City of Vienna):
- signed and certified contract
- current land register extract
- passport and residence permit
- for companies: extract from the Companies Register and proof of the nationality of the majority shareholders
- for a social interest: current place of residence, intended use, occupants, other property owned in Austria
- for an economic interest: business plan, proof regarding jobs, trade licence, floor plan
- translation by a court interpreter, often with an apostille or diplomatic certification
Negative clearance certificate in Vienna: It confirms that no approval is required. You need the certified contract, the land register extract and your residence permit, plus proof of the exemption.
Costs and duration
Additional purchase costs 2026 according to oesterreich.gv.at (as of 2026-08-01):
| Item | Amount |
|---|---|
| Real estate transfer tax | generally 3.5% of the purchase price |
| Land register entry (ownership) | 1.1% of the purchase price |
| Mortgage registration (with a loan) | 1.2% of the mortgage amount |
| Land register filing fee | 85 € |
| Contract drafting (lawyer or notary) | approximately 1–3% of the purchase price |
| Estate agent’s commission, maximum | 3% for purchase prices from €48,448.52, plus 20% VAT |
Worked example: a flat in Vienna for €300,000
Assumptions: buyer from a third country, loan with a mortgage amount of €200,000, estate agent charging the maximum commission.
| Item | Amount |
|---|---|
| Real estate transfer tax 3.5% | 10.500 € |
| Land register entry 1.1% | 3.300 € |
| Mortgage 1.2% of €200,000 | 2.400 € |
| Filing fee | 85 € |
| Contract drafting 1–3% | 3.000–9.000 € |
| Estate agent 3% plus 20% VAT | 10.800 € |
| MA 35 approval plus federal fee | 151 € |
| Total | around €30,236–36,236 |
That is roughly 10 to 12% of the purchase price. Certifications and translations come on top.
Fee exemption has expired: For owner-occupied homes up to €500,000, the registration fees were waived. The application had to reach the land register court by 30 June 2026. We have not found any extension on official websites.
Approval in Vienna (City of Vienna):
- Ownership or co-ownership: €130 per person
- Personal servitude: €80 per person
- Federal fee: €21 per application, person and land register folio number (Einlagezahl)
- Copied enclosures: €6 per sheet, maximum €36 per enclosure
- Confirmation of legal effect (Rechtskraftklausel): €5 plus €21
Land register extract: €4.89 for a complete extract via JustizOnline.
Duration: The official websites do not state a fixed processing time.
Competent authority
- Vienna: MA 35 – Immigration and Citizenship, 1200 Wien, Dresdner Straße 93, phone +43 1 4000-3535. Applications via the online form.
- Other federal provinces: the Office of the Provincial Government (Amt der Landesregierung), the district authority (Bezirkshauptmannschaft) or the land transfer commission (Grundverkehrskommission).
- Land register: the District Court (Bezirksgericht) in whose jurisdiction the property is located.
- Real estate transfer tax: Austrian Tax Office (Finanzamt Österreich), via the notary or lawyer.
Common pitfalls
- A contract without a condition. Make the purchase conditional on approval. Otherwise, you bear the risk.
- Submitting only a draft. Vienna requires the signed and certified contract.
- Underestimating the additional costs. Expect around 10% or more.
- Second homes in tourist regions. In Tyrol, use as a holiday home is prohibited in principle, even for EU citizens.
- Buying through a company. Even an Austrian GmbH can count as a “foreigner”.
- Property does not mean residence. Ownership does not give you a right of residence. It can, however, serve as proof of accommodation.
Related routes
- Investing in Austria without relocating
- Founding a GmbH or FlexCo as a foreigner
- EU long-term residence
- Citizenship in Vienna
FAQ
May I buy a flat in Austria as a foreigner? Yes. EU and EEA citizens buy on the same terms as Austrians. Third-country nationals generally need approval from the federal province.
How high are the additional costs when buying a flat? Expect around 10% of the purchase price: real estate transfer tax 3.5%, land register 1.1%, and with a loan 1.2% for the mortgage. Estate agent and contract drafting come on top.
Will buying property get me a visa? No. Property does not give you a right of residence. It can, however, serve as proof of accommodation.
Who approves purchases by foreigners in Vienna? MA 35. It checks whether there is a social, cultural or economic interest.
How do I get a land register extract? Online via JustizOnline or a clearing agency. A complete extract costs €4.89. Since 1 October 2026, owners receive extracts for their own property free of charge.
Can I buy a holiday home in Tyrol as a non-EU citizen? Holiday homes are prohibited in principle in Tyrol. There are exceptions for registered holiday homes.
Sources and legal basis
- City of Vienna: Property acquisition by foreigners – approval and negative clearance certificate; Buying a property
- oesterreich.gv.at: General information on property acquisition by foreigners and Approval procedure (as of 2026-01-01)
- oesterreich.gv.at: Additional costs (2026-08-01), Land register search (2026-10-01)
- BMF: Payment of real estate transfer tax (2026-01-01), Press release on the fee exemption (2024); USP: Real estate transfer tax
- Province of Tyrol: Land transfer; Province of Upper Austria: Land transfer to foreigners
- Vienna Act on Property Acquisition by Foreigners (Wiener Ausländergrunderwerbsgesetz) (Vienna Provincial Law Gazette, LGBl. für Wien No. 11/1998): § 3 Z 2 and Z 3 (exceptions), § 5 (negative clearance certificate); Condominium Act 2002 (Wohnungseigentumsgesetz) (§ 13). Also the Real Estate Transfer Tax Act 1987 (Grunderwerbsteuergesetz), the Court Fees Act (Gerichtsgebührengesetz) and the Estate Agents Ordinance (Immobilienmaklerverordnung). Full text in the RIS.
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